Iowa Code — Title X (Revenue)

Iowa Code § 425.6 — Waiver by neglect

If a person fails to file a claim or to have a claim on file with the assessor for the credits provided in this subchapter , the person is deemed to have waived the homestead exemption and credit for the year in which the person failed to file the claim or to have a claim on file with the assessor .

Last amended: [C39, § 6943.147; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §425.6 ; 82 Acts, ch 1246, §3, 11 ] 2021 Acts, ch 41, §4, 36 ; 2023 Acts, ch 71, §34, 48, 49 Referred to in §25B.7 2023 amendment applies retroactively to assessment years beginning on or after January 1, 2023; 2023 Acts, ch 71, §49 Fri Dec 12 20:21:17 2025 Iowa Code 2026, Section 425.6 (21, 0)

Source: official text